<?xml version="1.0" encoding="utf-8"?>
<!-- Generated by PRONEXUS WORKS -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedBalanceSheet" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesReceivableTrade" xlink:label="NotesReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MerchandiseAndFinishedGoods" xlink:label="MerchandiseAndFinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="MerchandiseAndFinishedGoods" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="WorkInProcess" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="WorkInProcess" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RawMaterialsAndSupplies" xlink:label="RawMaterialsAndSupplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterialsAndSupplies" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansReceivable" xlink:label="ShortTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermLoansReceivable" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndStructuresNet" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryEquipmentAndVehiclesNet" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Goodwill" xlink:label="Goodwill" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Goodwill" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_SalesRights" xlink:label="SalesRights" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="SalesRights" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivable" xlink:label="LongTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetDefinedBenefitAsset" xlink:label="NetDefinedBenefitAsset" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="NetDefinedBenefitAsset" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="DeferredTaxAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="DeferredTaxAssets" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesAndAccountsPayableTrade" xlink:label="NotesAndAccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="NotesAndAccountsPayableTrade" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="IncomeTaxesPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="IncomeTaxesPayable" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="AccruedExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedExpenses" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="CurrentPortionOfLongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfLongTermLoansPayable" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="NetDefinedBenefitLiability" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="NetDefinedBenefitLiability" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseObligationsNCL" xlink:label="LeaseObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LeaseObligationsNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="DeferredGainsOrLossesOnHedges" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="DeferredGainsOrLossesOnHedges" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:label="ForeignCurrencyTranslationAdjustment" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ForeignCurrencyTranslationAdjustment" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="RemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="RemeasurementsOfDefinedBenefitPlans" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="SubscriptionRightsToShares" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonControllingInterests" xlink:label="NonControllingInterests" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="NonControllingInterests" order="4.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="GrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetSales" xlink:label="NetSales" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="NetSales" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="CostOfSales" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EquityInEarningsOfAffiliatesNOI" xlink:label="EquityInEarningsOfAffiliatesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="EquityInEarningsOfAffiliatesNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnValuationOfDerivativesNOI" xlink:label="GainOnValuationOfDerivativesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnValuationOfDerivativesNOI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MiscellaneousIncomeNOI" xlink:label="MiscellaneousIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="MiscellaneousIncomeNOI" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignExchangeLossesNOE" xlink:label="ForeignExchangeLossesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ForeignExchangeLossesNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ContributionNOE" xlink:label="ContributionNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ContributionNOE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EquityInLossesOfAffiliatesNOE" xlink:label="EquityInLossesOfAffiliatesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="EquityInLossesOfAffiliatesNOE" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnValuationOfDerivativesNOE" xlink:label="LossOnValuationOfDerivativesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnValuationOfDerivativesNOE" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MiscellaneousLossNOE" xlink:label="MiscellaneousLossNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="MiscellaneousLossNOE" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="GainOnSalesOfNoncurrentAssetsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfNoncurrentAssetsEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfInvestmentSecuritiesEI" xlink:label="GainOnSalesOfInvestmentSecuritiesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfInvestmentSecuritiesEI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_ReversalOfImpairmentLossesEI" xlink:label="ReversalOfImpairmentLossesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="ReversalOfImpairmentLossesEI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherEI" xlink:label="OtherEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="OtherEI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="ImpairmentLossEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ImpairmentLossEL" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnSalesAndRetirementOfNoncurrentAssetsEL" xlink:label="LossOnSalesAndRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnSalesAndRetirementOfNoncurrentAssetsEL" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:label="LossOnValuationOfInvestmentSecuritiesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfInvestmentSecuritiesEL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_LossRelatedToCOVID19EL" xlink:label="LossRelatedToCOVID19EL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossRelatedToCOVID19EL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="ProfitLoss" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="OtherComprehensiveIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:label="DeferredGainsOrLossesOnHedgesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="DeferredGainsOrLossesOnHedgesNetOfTaxOCI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:label="ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:label="ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" order="5.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLossAttributableToOwnersOfParent" xlink:label="ProfitLossAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLossAttributableToOwnersOfParent" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="DisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DisposalOfTreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_RestrictedStockCompensation" xlink:label="RestrictedStockCompensation" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="RestrictedStockCompensation" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TransferOfLossOnDisposalOfTreasuryStock" xlink:label="TransferOfLossOnDisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="TransferOfLossOnDisposalOfTreasuryStock" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" xlink:label="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalIncreaseOfConsolidatedSubsidiaries" xlink:label="CapitalIncreaseOfConsolidatedSubsidiaries" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="CapitalIncreaseOfConsolidatedSubsidiaries" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="9.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInOperatingActivities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="SubtotalOpeCF_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncomeBeforeIncomeTaxes" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ImpairmentLossOpeCF" xlink:label="ImpairmentLossOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="ImpairmentLossOpeCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:label="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitAssetOpeCF" xlink:label="IncreaseDecreaseInNetDefinedBenefitAssetOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNetDefinedBenefitAssetOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:label="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForBusinessStructureImprovementOpeCF" xlink:label="IncreaseDecreaseInProvisionForBusinessStructureImprovementOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForBusinessStructureImprovementOpeCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:label="InterestAndDividendsIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestAndDividendsIncomeOpeCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesOpeCF" xlink:label="InterestExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestExpensesOpeCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:label="EquityInEarningsLossesOfAffiliatesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="EquityInEarningsLossesOfAffiliatesOpeCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" xlink:label="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" xlink:label="DecreaseIncreaseInInventoriesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInInventoriesOpeCF" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" xlink:label="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetOpeCF" xlink:label="OtherNetOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="OtherNetOpeCF" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepreciationAndOtherAmortizationOpeCF" xlink:label="DepreciationAndOtherAmortizationOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DepreciationAndOtherAmortizationOpeCF" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnValuationOfDerivativesOpeCF" xlink:label="LossGainOnValuationOfDerivativesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnValuationOfDerivativesOpeCF" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" xlink:label="LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnSalesOfInvestmentSecuritiesOpeCF" xlink:label="LossGainOnSalesOfInvestmentSecuritiesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesOfInvestmentSecuritiesOpeCF" order="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnValuationOfInvestmentSecuritiesOpeCF" xlink:label="LossGainOnValuationOfInvestmentSecuritiesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnValuationOfInvestmentSecuritiesOpeCF" order="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:label="InterestAndDividendsIncomeReceivedOpeCFInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestAndDividendsIncomeReceivedOpeCFInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:label="InterestExpensesPaidOpeCFFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestExpensesPaidOpeCFFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsForExtraRetirementPaymentsOpeCF" xlink:label="PaymentsForExtraRetirementPaymentsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="PaymentsForExtraRetirementPaymentsOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPaidOpeCF" xlink:label="IncomeTaxesPaidOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncomeTaxesPaidOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInInvestmentActivities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:label="PurchaseOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfPropertyPlantAndEquipmentInvCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:label="PurchaseOfIntangibleAssetsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfIntangibleAssetsInvCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfInvestmentSecuritiesInvCF" xlink:label="PurchaseOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentSecuritiesInvCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromSalesOfInvestmentSecuritiesInvCF" xlink:label="ProceedsFromSalesOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfInvestmentSecuritiesInvCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetInvCF" xlink:label="OtherNetInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="OtherNetInvCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_PurchaseOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" xlink:label="PurchaseOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInShortTermLoansReceivableInvCF" xlink:label="DecreaseIncreaseInShortTermLoansReceivableInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="DecreaseIncreaseInShortTermLoansReceivableInvCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInFinancingActivities_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromIssuanceOfBondsFinCF" xlink:label="ProceedsFromIssuanceOfBondsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromIssuanceOfBondsFinCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RedemptionOfBondsFinCF" xlink:label="RedemptionOfBondsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RedemptionOfBondsFinCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromLongTermLoansPayableFinCF" xlink:label="ProceedsFromLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromLongTermLoansPayableFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RepaymentOfLongTermLoansPayableFinCF" xlink:label="RepaymentOfLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentOfLongTermLoansPayableFinCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:label="PurchaseOfTreasuryStockFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PurchaseOfTreasuryStockFinCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="CashDividendsPaidFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="CashDividendsPaidFinCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsPaidToNonControllingInterestsFinCF" xlink:label="DividendsPaidToNonControllingInterestsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="DividendsPaidToNonControllingInterestsFinCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetFinCF" xlink:label="OtherNetFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="OtherNetFinCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInShortTermLoansPayableFinCF" xlink:label="NetIncreaseDecreaseInShortTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="NetIncreaseDecreaseInShortTermLoansPayableFinCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateChangeOnCashAndCashEquivalents" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="EffectOfExchangeRateChangeOnCashAndCashEquivalents" order="4.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.17706298828125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_FinishedGoods" xlink:label="FinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="FinishedGoods" order="2.1978912353515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RawMaterials" xlink:label="RawMaterials" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterials" order="3.16403961181640625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesReceivableTrade" xlink:label="NotesReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesReceivableTrade" order="4.114566802978515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" order="5.0735569000244140625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="WorkInProcess" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="WorkInProcess" order="6.04491519927978515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Supplies" xlink:label="Supplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="Supplies" order="7.276525974273681640625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="PrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="PrepaidExpenses" order="8.5152971744537353515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableOther" xlink:label="AccountsReceivableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableOther" order="9.69616568088531494140625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="10.817341387271881103515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="11.8779292404651641845703125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansReceivableToSubsidiariesAndAffiliates" xlink:label="ShortTermLoansReceivableToSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermLoansReceivableToSubsidiariesAndAffiliates" order="12.8779292404651641845703125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsNet" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StructuresNet" xlink:label="StructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="StructuresNet" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryAndEquipmentNet" xlink:label="MachineryAndEquipmentNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryAndEquipmentNet" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_VesselsNet" xlink:label="VesselsNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="VesselsNet" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_VehiclesNet" xlink:label="VehiclesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="VehiclesNet" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="ToolsFurnitureAndFixturesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ToolsFurnitureAndFixturesNet" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseAssetsNetPPE" xlink:label="LeaseAssetsNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LeaseAssetsNetPPE" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PatentRight" xlink:label="PatentRight" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="PatentRight" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Software" xlink:label="Software" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Software" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseAssetsIA" xlink:label="LeaseAssetsIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="LeaseAssetsIA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="StocksOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="StocksOfSubsidiariesAndAffiliates" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsInCapital" xlink:label="InvestmentsInCapital" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentsInCapital" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:label="InvestmentsInCapitalOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentsInCapitalOfSubsidiariesAndAffiliates" order="4.25" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" xlink:label="LongTermLoansReceivableFromSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivableFromSubsidiariesAndAffiliates" order="5.50" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="LongTermPrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermPrepaidExpenses" order="6.6875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidPensionCostIOA" xlink:label="PrepaidPensionCostIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="PrepaidPensionCostIOA" order="7.8125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DerivativesIOA" xlink:label="DerivativesIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="DerivativesIOA" order="8.890625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="9.9296875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="10.9296875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesPayableTrade" xlink:label="NotesPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="NotesPayableTrade" order="1.1875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="AccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableTrade" order="2.21875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="AccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableOther" order="3.171875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="AccruedExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedExpenses" order="5.07421875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="IncomeTaxesPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="IncomeTaxesPayable" order="6.044921875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="AdvancesReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AdvancesReceived" order="7.0263671875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="DepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="DepositsReceived" order="8.01513671875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_UnearnedRevenue" xlink:label="UnearnedRevenue" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="UnearnedRevenue" order="9.008544921875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="10.0052490234375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="CurrentPortionOfLongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfLongTermLoansPayable" order="11.0052490234375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermAccountsPayableOther" xlink:label="LongTermAccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermAccountsPayableOther" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForRetirementBenefits" xlink:label="ProvisionForRetirementBenefits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForRetirementBenefits" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForLossOnGuarantees" xlink:label="ProvisionForLossOnGuarantees" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForLossOnGuarantees" order="6.75" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" xlink:label="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" order="7.375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermDepositsReceived" xlink:label="LongTermDepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermDepositsReceived" order="8.375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="LegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="LegalCapitalSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCapitalSurplus" xlink:label="OtherCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="OtherCapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="LegalRetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="LegalRetainedEarnings" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="RetainedEarningsBroughtForward" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="RetainedEarningsBroughtForward" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReserveForReductionEntryOfAssets" xlink:label="ReserveForReductionEntryOfAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="ReserveForReductionEntryOfAssets" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="DeferredGainsOrLossesOnHedges" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="DeferredGainsOrLossesOnHedges" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="SubscriptionRightsToShares" order="3.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="GrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetSales" xlink:label="NetSales_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="NetSales_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetSales" xlink:label="NetSales" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetSalesOfFinishedGoodsRevOA" xlink:label="NetSalesOfFinishedGoodsRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetSales" xlink:to="NetSalesOfFinishedGoodsRevOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RoyaltyIncomeRevOA" xlink:label="RoyaltyIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetSales" xlink:to="RoyaltyIncomeRevOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ManagementFeeIncomeRevOA" xlink:label="ManagementFeeIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetSales" xlink:to="ManagementFeeIncomeRevOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RentIncomeOfRealEstateRevOA" xlink:label="RentIncomeOfRealEstateRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetSales" xlink:to="RentIncomeOfRealEstateRevOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="CostOfSales_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="CostOfSales" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfRealEstateRentCOSExpOA" xlink:label="CostOfRealEstateRentCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostOfSales" xlink:to="CostOfRealEstateRentCOSExpOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfFinishedGoodsSold" xlink:label="CostOfFinishedGoodsSold" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostOfSales" xlink:to="CostOfFinishedGoodsSold" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_CostOfRoyaltyIncomeCOS" xlink:label="CostOfRoyaltyIncomeCOS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostOfSales" xlink:to="CostOfRoyaltyIncomeCOS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="0.921875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.265625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnValuationOfDerivativesNOI" xlink:label="GainOnValuationOfDerivativesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnValuationOfDerivativesNOI" order="3.187500" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MiscellaneousIncomeNOI" xlink:label="MiscellaneousIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="MiscellaneousIncomeNOI" order="4.8984375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="0.9061279296875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestOnBondsNOE" xlink:label="InterestOnBondsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestOnBondsNOE" order="1.6563720703125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignExchangeLossesNOE" xlink:label="ForeignExchangeLossesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ForeignExchangeLossesNOE" order="2.274200439453125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_FinancialCommissionNOE" xlink:label="FinancialCommissionNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="FinancialCommissionNOE" order="4.28190612792968750" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_CostsOfMaintenanceForIdleAssetsEL" xlink:label="CostsOfMaintenanceForIdleAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CostsOfMaintenanceForIdleAssetsEL" order="5.266086578369140625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MiscellaneousLossNOE" xlink:label="MiscellaneousLossNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="MiscellaneousLossNOE" order="6.266086578369140625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="GainOnSalesOfNoncurrentAssetsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfNoncurrentAssetsEI" order="1.6749420166015625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfInvestmentSecuritiesEI" xlink:label="GainOnSalesOfInvestmentSecuritiesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfInvestmentSecuritiesEI" order="2.903270721435546875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" xlink:label="GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" order="3.40578174591064453125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReversalOfAllowanceForDoubtfulAccountsEI" xlink:label="ReversalOfAllowanceForDoubtfulAccountsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="ReversalOfAllowanceForDoubtfulAccountsEI" order="3.9082927703857421875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReversalOfProvisionForLossOnGuaranteesEI" xlink:label="ReversalOfProvisionForLossOnGuaranteesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="ReversalOfProvisionForLossOnGuaranteesEI" order="4.91080379486083984375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherEI" xlink:label="OtherEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="OtherEI" order="5.91080379486083984375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesEL" xlink:label="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesEL" order="0.75" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:label="LossOnValuationOfInvestmentSecuritiesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfInvestmentSecuritiesEL" order="1.0703125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" order="1.390625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentsInCapitalOfSubsidiariesAndAffiliatesEL" xlink:label="LossOnValuationOfInvestmentsInCapitalOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfInvestmentsInCapitalOfSubsidiariesAndAffiliatesEL" order="1.9765625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="ImpairmentLossEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ImpairmentLossEL" order="3.2578125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="4.396484375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnSalesAndRetirementOfNoncurrentAssetsEL" xlink:label="LossOnSalesAndRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnSalesAndRetirementOfNoncurrentAssetsEL" order="5.464843750" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsEL" xlink:label="ProvisionOfAllowanceForDoubtfulAccountsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ProvisionOfAllowanceForDoubtfulAccountsEL" order="6.4990234375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForLossOnGuaranteesEL" xlink:label="ProvisionForLossOnGuaranteesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ProvisionForLossOnGuaranteesEL" order="7.4990234375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLoss" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="2.875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="DisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DisposalOfTreasuryStock" order="3.46875" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E00872-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E00872-000_RestrictedStockCompensation" xlink:label="RestrictedStockCompensation" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="RestrictedStockCompensation" order="3.921875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TransferOfLossOnDisposalOfTreasuryStock" xlink:label="TransferOfLossOnDisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="TransferOfLossOnDisposalOfTreasuryStock" order="4.5546875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="5.32421875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReversalOfReserveForReductionEntryOfAssets" xlink:label="ReversalOfReserveForReductionEntryOfAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ReversalOfReserveForReductionEntryOfAssets" order="7.208984375" />
  </link:calculationLink>
</link:linkbase>